Joshua Carey was instructed by HMRC against an Appellant who received an assessment and a penalty for holding excise duty goods which were not duty paid. The Appellant was travelling back into the United Kingdom from Bruges having stockpiled 5kg of hand-rolling tobacco said to be for personal use and gifts for his family. He […]
Joshua Carey appeared for HMRC before the Upper Tribunal (Tax and Chancery Chamber) (“UT”) in the matter of Christine Perrin -v- The Commissioners for HM Revenue and Customs [2018] UKUT 0128 (TCC). The decision was released today. This case marks the first opportunity the Upper Tribunal has had to consider the test for “reasonable excuse”. […]
The Soft Drinks Industry Levy Regulations 2018 came into force on Friday 6 April 2018. The so called “sugar tax” is a levy of: 18p per litre on drinks that have a total sugar content of more than 5g and less than 8g per 100ml; or 24p per litre on drinks that have a total […]
Jonathan Kinnear QC has today been appointed as one of three new Disciplinary Tribunal Chairs by the Institute of Chartered Accountants in England and Wales (the ICAEW). This is a brand new role following a change of policy which will see the most serious of their cases chaired by Queens Counsel who have appropriate judicial or […]
Welcome to the Spring Edition of the 2 Hare Court Tax Newsletter. This edition of the newsletter includes a detailed analysis of the important disclosure decision of Smart Price Midlands Ltd by Leon Kazakos and, in particular, its implications for the Revenue and Taxpayers alike in future cases. The Head of 2 Hare Court’s Tax Team, […]